Integrated Controlling Based on Material and Energy Flow Analysis — A Case Study in Foundry Industries

5.4 Summary

An examination of the tools discussed here (material and energy flow accounting, process-oriented costing, performance indicator systems), which can be deployed within the scope of integrated controlling, makes it evident that implementing this type of controlling concept is a complex task. However, since the utilisation of each individual tool brings considerable benefit potentials, a step-by-step introduction results in positive effects at each step and accordingly, the successive implementation of the individual concept components already promises some success. To this end, the phase model described here offers an orientation framework. Furthermore, the industry guidelines provide extensive assistance in demonstrating how integrated controlling can be implemented on the company and operational level of a foundry.⁴⁶ The establishment of the decision-making oriented performance indicator model within the scope of integrated controlling sets up the framework for conducting comprehensive causal and impact analyses on the basis of alternative system statuses.

Furthermore, it creates the option of simulating the effects of decisions or measures, thus reducing the risk of making wrong decisions.

It should also be noted here that significant expense and effort is associated with the initial establishment of the material and energy flow accounting as well as the process-oriented environmental activity-based costing and the corresponding performance indicator system. However, this expense and effort is justified by the enhanced transparency and identified saving potentials, which was particularly evidenced in the case studies analysed in the Inprocess project.

In summary, it can therefore be stated that, in the course of the Inprocess project, foundry-specific tools were developed and then put to the test and proven in practice. The project therefore contributed to promoting the concept of sustainable management as a state-of-the-art standard in foundries.⁴⁷